Corporate decisions related to ＂make or buy＂ have significantly changed over the last 20 years, since the rush towards concentration on core business of the 1980s has progressively lost grasp. Although long-term all...Corporate decisions related to ＂make or buy＂ have significantly changed over the last 20 years, since the rush towards concentration on core business of the 1980s has progressively lost grasp. Although long-term alliances and mega deals are replacing the existing spot contracts, both academic literature and managerial practices still lack appropriate models for coping with such decisions. As a consequence, the traditional accounting approach, extensively based on emerging costs and cost savings, seems to be less and less effective in the governance of such phenomena. On the other hand, the managerial literature still suffers significant gaps in modeling the relations between outsourcing and business performance. The attention paid to the subject in past decades has not been matched by the rigor in assessing the actual impact on business performance. This paper aims to fill some of the existing gaps by presenting an original empirical study based on the analysis of the impact of outsourcing decisions on business performance.展开更多
Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural product...Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.展开更多
文摘Corporate decisions related to ＂make or buy＂ have significantly changed over the last 20 years, since the rush towards concentration on core business of the 1980s has progressively lost grasp. Although long-term alliances and mega deals are replacing the existing spot contracts, both academic literature and managerial practices still lack appropriate models for coping with such decisions. As a consequence, the traditional accounting approach, extensively based on emerging costs and cost savings, seems to be less and less effective in the governance of such phenomena. On the other hand, the managerial literature still suffers significant gaps in modeling the relations between outsourcing and business performance. The attention paid to the subject in past decades has not been matched by the rigor in assessing the actual impact on business performance. This paper aims to fill some of the existing gaps by presenting an original empirical study based on the analysis of the impact of outsourcing decisions on business performance.
文摘Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.
